• 기술혁신학회지
• /
• 제10권3호
• /
• pp.580-603
• /
• 2007

본 연구는 출연연구기관의 기관평가요소 분석을 통해 최근까지 출연연구기관에 대한 책임성(accountability)이 어떻게 변화 및 발전되어 왔는가를 분석하고자 한다. 구체적으로 1991년부터 2005까지 기관평가요소를 연구회 설립 이전과 연구회 설립 이후 기간으로 구분하여 분석하였다. 출연연구기관에 요구되는 책임성을 법규준수 책임성, 관리적 책임성, 재무적 책임성, 사업성과 책임성, 사회적 책임성 등 다섯 가지 책임성으로 구분하여 분석한 결과, 연구회 설립이전에는 법규준수 책임성, 관리적 책임성 등이 강조되었으며, 연구회 설립 이후에는 사업성과 책임성, 관리적 책임성이 강조되었다. 법규준수 책임성과 관리적 책임성은 시간이 흐름에 따라 요구하는 구체적인 책임내용이 상당히 변화되었다. 최근에는 사업성과 책임성이 가장 중요한 책임성으로 강조되고 있으며 재무적 책임성도 연구회 설립 이후 새롭게 등장하였다.

• 보건행정학회지
• /
• 제21권2호
• /
• pp.213-248
• /
• 2011

Past studies on organizational accountability have had similar limitations. First, empirical evidence of organizational accountability is rare as the majority of research takes a conceptual approach of the topic. Only a few of these studies are applicable to health care organizations (HCOs). To fill these gaps, we attempted to develop a model for analysis of organizational accountability for HCOs. Accountability for HCOs was conceptualized by two axes: answerability(X, horizontal) and value-creation(Y, vertical). Our concept building could relieve competing accountability mechanism which past studies stressed. Four elements of accountability(legal, economical, social, and clinical) were applied to specify each of the two features of organizational accountability. And then four types of accountability behavior were coordinated by this x-y axis : high A/high VC, high A/low VC, low A/high VC, low A/low VC. Finally, a multidimensional model of HCOs' accountability, enabling an empirically testable multi-level analysis, was proposed.

• 의학교육논단
• /
• 제21권3호
• /
• pp.137-142
• /
• 2019

Producing graduates with sufficient practical competency is the main mission of every educational institution. Following the accreditation of the Korean Institute of Medical Education and Evaluation, medical schools have been stepping up efforts to establish curriculum that reflects the practical value of medical education and the importance of adapting to the practice of graduates in order to increase the accountability of medical education in Korea each year. To this end, all medical schools have recently made efforts to develop diverse policies to strengthen the social accountability of medical education along with the transition to a competency-based curriculum. In line with this trend, the institutional accountability of medical education as well as the personal accountability of students, the main subjects of learning, should be highlighted, and educational activities to foster accountability need to be specified. Personal accountability in medical students involves recognizing their social accountability as future doctors and understanding and practicing student accountability. To achieve this, medical schools should provide programs that support and teach practical application of skills, and students need to define and attempt specific activities to strengthen their accountability.

• 한국정보처리학회논문지
• /
• 제6권11호
• /
• pp.3046-3059
• /
• 1999

Kailar Accountability Logic proposed for the accountability analysis of communication protocols that require accountability and use asymmetric key digital signature is extended for protocols that use symmetric key digital signature. A proposed electronic micropayment protocol that uses symmetric key digital signature is analyzed to illustrate the use of the extend logic in detecting its lack f accountability and suggesting changes to enhance its accountability.

• 보건행정학회지
• /
• 제22권4호
• /
• pp.597-627
• /
• 2012

As misalignments among images, identity, and legitimacy of health professionals and institutions have been on the rise, CEOs of health care organizations have been required to enhance organizational accountability. Despite the accumulation of literature on the conceptual discussions of accountability, only a few studies empirically investigated key barriers to accountability and its facilitators. To identify perception on accountability with key barriers and facilitators of organizational accountability, a semi-structured interview with 11 CEOs of Korean hospitals was conducted. A short survey was taken to get quantitative data on CEO's perception on organizational accountability. To CEOs, accountability was very complex and unfamiliar concept, but understood as physician's code of ethics by nature and basic principle of hospital management. CEOs thought accountability could be improved through ethical leadership, financial stability and learning climate of hospitals. Distrust of the government, which failed to provide economic incentives for hospitals to increase accountability activities, was emphasized as a serious barrier to hospital accountability. There was consensus among hospital CEOs as to the importance of accountability in management. However, there were concerns that, without policy instruments to motivate hospitals toward increasing community benefits as well as collective efforts among health professionals to rebuild moral climate for being accountable, greater accountability would not be achieved in hospitals.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권4호
• /
• pp.223-233
• /
• 2020

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

• 의학교육논단
• /
• 제21권3호
• /
• pp.127-136
• /
• 2019

Medical schools have been working to produce competent doctors and improve the quality of care by introducing and implementing new curricula and innovative teaching and learning methods. Despite these efforts, health disparities within and between countries still exist. To close these gaps, medical schools must identify the priorities of the community, region, and/or nation and conduct education, research, and service that reflect them-the core foundation of the social accountability of medical schools. Many medical schools and networks around the world have tried to achieve social accountability, but this needs more attention in Korea. This study will review the literature in aims to improve understanding and promote the implementation of the social accountability of medical schools. Most medical schools that practice the principles of social accountability focus primarily on the medically underserved in their communities or those who have limited access to health services, and have built collaborative partnerships with stakeholders to meet the needs of society. In addition, in order to implement social accountability effectively and efficiently, medical schools have developed strategies and various evaluation frameworks appropriate to the context of each school. To have more socially accountable medical schools, it is necessary to clarify the concept of social accountability and to establish a system that can evaluate the impacts. Medical schools exist to alleviate suffering and promote health, and this can be accomplished through social accountability.

• 간호행정학회지
• /
• 제10권2호
• /
• pp.233-241
• /
• 2004

Purpose: The study was done to analyze the concept of accountability. Method: This study adopts a methode of Walker and Avant(1995) for analysis. Result: The defining attributes of accountability are obligation(competency, implementation) of justification, explanation, reporting and disclosure one's action to whom, acception of the evaluation and sanction against results of one's action. The antecedents of accountability are competency, knowledge, skills, values, duty, obligation, authority, empowerment, responsibility, autonomy. The consequences are public safety, improvement of professionalism & healthcare quality, partnership and stress & strain. Conclusions: It is required to develop the ethical concept and theory construction for accountability.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.845-852
• /
• 2020

The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

• 기록학연구
• /
• 제55호
• /
• pp.5-38
• /
• 2018

공공기관에 대한 신뢰는 책임성(accountability)과 밀접하게 관련된다. 공공기관의 책임성을 높이는 핵심 전략은 주요 업무와 정책의 과정과 결과를 기록증거로 충분히 남기는 것이다. 이는 곧 '공공업무의 철저한 기록화'라고 볼 수 있는데, 이를 위하여 가장 중심이 되는 기록관리업무는 기록평가다. 이 연구의 목적은 공공기관의 책임성 강화를 위한 기록평가정책의 재설계 방향을 제시하는 것이다. ISO 15489-1:2016에서 새롭게 도입된 평가의 개념에 입각하여 책임성과 평가의 관계를 정리하였고, 책임성 관점에서 기록관리평가제도의 문제점을 분석하였다. 이러한 분석을 토대로 기록평가정책의 재설계 원칙과 평가를 위한 핵심 도구로서 기록관리기준표의 전면 재설계, 기록처분동결제도의 도입을 제안하였다.